What is a T2200?
Form T2200, the Declaration of Conditions of Employment, is a form your employer fills in and signs to certify the conditions of your job: that you had to work from home, pay for your own supplies, use your own vehicle or travel, and whether you were reimbursed. It isn’t a tax slip and it doesn’t report income. Its purpose is to let you claim employment expenses on Form T777, and without it the CRA won’t allow most of those claims.
| Feature | Details |
|---|---|
| Full name | Declaration of Conditions of Employment |
| Completed by | Your employer (who decides who is authorized to sign it) |
| Purpose | Certifies the expenses your employment required you to pay |
| Required for | Claiming employment expenses on Form T777 |
| Filed with your return? | No; you keep it in case the CRA asks for it |
When you need a T2200
| Expense type | Form T2200 required? |
|---|---|
| Home office expenses (detailed method) | Yes |
| Vehicle expenses | Yes |
| Supplies you had to pay for | Yes |
| Tools (tradesperson) | Yes |
| Professional or union dues | Usually no form needed (see the union dues deduction) |
| Legal fees | No |
What you can then deduct, and how much, depends on the expense. For working from home, the conditions you must meet, the costs salaried and commission employees can claim and the employment-use calculation are all on the work-from-home tax deduction page, which is the guide to the deduction itself; this page covers the form.
What your employer certifies on the T2200
The form walks your employer through each condition of your employment that could support a claim:
| Part | What it covers |
|---|---|
| Part 1: Employee information | Your name, address and SIN, and the period of employment |
| Part 2: Work location | Whether you were required to work away from the office, at home or elsewhere |
| Part 3: Motor vehicle | Whether you had to use your own vehicle, and whether you received an allowance (and whether it was taxable) |
| Part 4: Travel | Whether you had to travel for work and pay your own travel expenses |
| Part 5: Commission employees | Whether you were paid by commission and had to pay your own expenses, and which types |
| Part 6: Supplies and equipment | Whether you had to provide supplies or office space |
| Part 7: Other expenses | Tools for tradespersons and apprentices, musical instruments |
| Part 8: Employer certification | The employer’s signature, date and company information |
For a home office, the key answer is whether you were required to work from home, by your employment contract or by an employer directive, rather than allowed to by choice. A formal telework arrangement you agreed with your employer counts as a requirement. For a vehicle, the employer certifies that you had to use your own vehicle and either received no non-taxable allowance or had the allowance included in your income. Tradespeople claiming the tools deduction also need the employer’s certification in Part 7.
T2200 vs T2200S
The T2200S was a shortened version of the T2200 for employees who worked from home because of the COVID-19 pandemic in the 2020, 2021, and 2022 tax years and claimed home office expenses with the detailed method. It covered home office expenses only and paired with Form T777S. In those same years, a temporary flat-rate method let employees claim a fixed amount for each day worked from home on Form T777S, with no T2200 at all.
Neither the flat rate nor the short forms apply from the 2023 tax year on. For a current-year claim, you need the full Form T2200 signed by your employer and Form T777, whether you claim only home office expenses or other employment expenses too. A T2200S matters now only if you are amending or supporting a return for one of the pandemic years.
| T2200 | T2200S | |
|---|---|---|
| Expenses covered | All employment expenses | Home office expenses only |
| Paired with | Form T777 | Form T777S |
| Years used | Every year, and the only option now | The pandemic years listed above |
| Employer signature | Required | Required |
How to get a T2200 signed
- Ask in writing. Email HR or your manager and name the form.
- Explain what it’s for. Say which expenses you incurred and for what period.
- Give the context. For a home office, mention that you were required to work from home.
- Allow time. Two to three weeks before you plan to file is reasonable.
Subject: Form T2200 request
Hi [HR/Manager],
I'm preparing my [year] tax return and need a Form T2200 to claim
employment expenses for the period I was required to work from home.
Could you please complete and sign a T2200 for me? I'll need it
by [date] to file my taxes on time.
Please let me know if you need any information from me.
Thank you,
[Your name]
If your employer refuses to sign
Without a signed T2200 you can’t claim the employment expenses it would certify, so a refusal is worth working through:
| Situation | Option |
|---|---|
| Your employer refuses | Escalate to HR leadership, and keep the written refusal |
| Your employer doesn’t respond | Follow up in writing |
| Your employer went out of business | Try to get documentation; the CRA may accept an explanation |
| Some of your expenses don’t need the form | Claim those; some deductions don’t require a T2200 |
| You are a freelancer or contractor, not an employee | You don’t use a T2200; business expenses go on Form T2125 instead |
What to do with the T2200 at tax time
You use the T2200 to complete Form T777, the Statement of Employment Expenses, and enter the T777 total on line 22900 of your return. The T777 goes in with your return; the T2200 doesn’t, whether you file by NETFILE or on paper. Most tax software asks whether you have a T2200 and then walks you through the T777. The calculation itself, including the workspace share and the rule that the claim can’t create or increase an employment loss, is in the work-from-home deduction guide.
Records to keep
Keep these for six years, since the CRA may review the claim or audit it:
| Record | Purpose |
|---|---|
| The signed T2200 | The CRA may request it |
| Receipts for expenses | Prove the amounts claimed |
| A vehicle logbook | Proves the work-use percentage |
| Home office measurements | Prove the workspace percentage |
| Your employment contract or the employer’s directive | Proves the conditions |
Related pages
- Canadian tax slips and documents at a glance
- The work-from-home tax deduction for employees
- Remote workers’ taxes
- The T4 slip, where Box 42 shows commission income
Sources
The figures and rules on this page come from these sources, last checked against them on October 1, 2026. How we check facts.
- Canada Revenue Agency: How to claim – Home office expenses for employees
- Canada Revenue Agency: What the changes are – Home office expenses for employees